What is the input tax rate?

General taxpayer:

1. Basic tax rate

The basic tax rate is 13%, and its business includes: selling or importing goods (except the low tax rate stipulated by the tax law), selling processing, repair and replacement services, and selling tangible movable property leasing services. For example, the tax rate of wholesale and retail daily necessities is 13%, the tax rate of automobile repair industry is 13%, and the tax rate of automobile rental industry is 13%.

2. Low tax rate 1

The input tax rate of 1 is 9%, and its businesses include: transportation, postal services, basic telecommunications, land use right transfer, construction, real estate leasing services, and sales of real estate; Agricultural products such as grain (various primary products such as animals and plants), edible vegetable oil, edible salt, books, newspapers, magazines, speaker products, electronic publications, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents. Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film and other items specified by the State Council. For example, the tax rate of agricultural products such as wheat, corn and soybeans is 9%, and the tax rate of housing rental industry is 9%.

3. Low tax rate 2

The input tax rate 2 is 6%, except the basic tax rate and the low tax rate 1.

Small-scale taxpayers:

Taxpayers who purchase the above-mentioned taxable goods, services or services from small-scale taxpayers (or ordinary taxpayers with simple tax calculation methods) shall obtain special VAT invoices with a collection rate of 3% or 5% for deduction. The purchased passenger services, payment services, catering services, residents' daily services and entertainment services shall not be deducted from the input tax.